{"id":580,"date":"2019-01-24T12:00:00","date_gmt":"2019-01-24T03:00:00","guid":{"rendered":"http:\/?p=580"},"modified":"2026-06-18T14:14:08","modified_gmt":"2026-06-18T05:14:08","slug":"vol-45{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e5{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}85{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=580","title":{"rendered":"\u516c\u958b\u8349\u6848\u7b2c64\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"<p class=\"mb20\">\n        IPSASB\u306f\u30012018\u5e741\u6708\u306b\u516c\u958b\u8349\u6848\uff08ED\uff09\u7b2c64\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<br \/>\n        IPSAS\u306e\u73fe\u884c\u30ea\u30fc\u30b9\u57fa\u6e96\u306fIPSAS\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff082006\u5e7412\u6708\u516c\u8868\uff09\u3067\u3059\u3002IPSAS\u7b2c13\u53f7\u306fIAS\u7b2c17\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306b\u57fa\u3065\u3044\u3066\u958b\u767a\u3055\u308c\u305f\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001IAS\u7b2c17\u53f7\u304c\u65b0\u305f\u306bIFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff082016\u5e741\u6708\u516c\u8868\uff09\u306b\u7f6e\u304d\u63db\u308f\u3063\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001IPSASB\u3067\u306fIFRS\u7b2c16\u53f7\u306b\u5bfe\u5fdc\u3059\u308b\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u57fa\u6e96\u3092\u958b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\n      <\/p>\n<p class=\"mb20\">\n        IFRS\u7b2c16\u53f7\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u30e2\u30c7\u30eb\u300d\u3092\u5c0e\u5165\u3057\u305f\u3053\u3068\u3067\u3059\u3002\u5f93\u6765\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5225\u306f\u5ec3\u6b62\u3055\u308c\u3001\u501f\u624b\u306f\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001IFRS\u7b2c16\u53f7\u306f\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u5f93\u6765\u306e\u300c\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u30e2\u30c7\u30eb\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5225\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002\n      <\/p>\n<p class=\"mb20\">\n        IPSASB\u306eED\u7b2c64\u53f7\u3067\u3082\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u30e2\u30c7\u30eb\u300d\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001IFRS\u7b2c16\u53f7\u3068\u7570\u306a\u308a\u3001\u501f\u624b\u3060\u3051\u3067\u306a\u304f\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3082\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u30e2\u30c7\u30eb\u300d\u3092\u5c0e\u5165\u3059\u308b\u63d0\u6848\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u5927\u304d\u306a\u9055\u3044\u3067\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u5404\u56fd\u304b\u3089\u306f\u8cdb\u5426\u4e21\u8ad6\u306e\u610f\u898b\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n        \u305d\u306e\u4ed6\u3001ED\u7b2c64\u53f7\u3067\u306f\u3001\u5e02\u5834\u306e\u6761\u4ef6\u3088\u308a\u3082\u501f\u624b\u306b\u6709\u5229\u306a\u300c\u30b3\u30f3\u30bb\u30c3\u30b7\u30e7\u30ca\u30ea\u30fc\u30fb\u30ea\u30fc\u30b9\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002\n      <\/p>\n<h2 style=\"margin: 20px 0px 10px 0px;font-weight: bold;text-align: center;display: block;border: #c0c0c0 1px solid\">\n        \u95a2\u9023\u30ea\u30f3\u30af\u7b49<br \/>\n      <\/h2>\n<p style=\"margin: 10px 0px 0px 0px;font-size: 98{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}\">\n        <a href=\"https:\/\/jicpa.or.jp\/specialized_field\/ITI\/2018\/20180205jtf.html\" target=\"_blank\">\u3010IPSASB\u3011\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a<br \/>\n          \u516c\u958b\u8349\u6848<br \/>\n          \u7b2c64\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066 | \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n      <\/p>\n<p style=\"margin: 10px 0px 0px 0px;font-size: 98{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}\">\n        <a href=\"https:\/\/jicpa.or.jp\/specialized_field\/ITI\/2018\/20180416ebj.html\" target=\"_blank\">\u3010IPSASB\u3011\u56fd\u969b\u516c\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IPSASB\uff09\u516c\u958b\u8349\u6848\u7b2c64\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306e\u89e3\u8aac<br \/>\n          | \u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\n      <\/p>\n<p style=\"margin: 30px 0px 10px 0px;text-align: right\">\n        \u30b3\u30fc\u30ca\u30fc\u7de8\u96c6\u62c5\u5f53\u3000\u4f0a\u6fa4\u8ce2\u53f8\u30fb\u8557\u8c37\u7af9\u751f\n      <\/p>\n","protected":false},"excerpt":{"rendered":"<p>IPSASB\u306f\u30012018\u5e741\u6708\u306b\u516c\u958b\u8349\u6848\uff08ED\uff09\u7b2c64\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002 IPSAS\u306e\u73fe\u884c\u30ea\u30fc\u30b9\u57fa\u6e96\u306fIPSAS\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff082006\u5e7412\u6708\u516c\u8868\uff09\u3067\u3059\u3002IPSAS\u7b2c13\u53f7\u306fIAS\u7b2c17\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306b\u57fa\u3065 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jaga_subtitle":"","jaga_title_icon":"","jaga_issn":"","footnotes":""},"categories":[12,27,10],"tags":[],"class_list":["post-580","post","type-post","status-publish","format-standard","hentry","category-ipsas","category-jaga","category-news"],"_links":{"self":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=580"}],"version-history":[{"count":1,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/580\/revisions"}],"predecessor-version":[{"id":829,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/580\/revisions\/829"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}